摘要
可持续发展已是当今国际社会所普遍面临的重大经济和社会问题之一,资源问题构成是研究的核心内容。因此,加强对自然资源的核算和管理,注重资源的开发和利用,促进人类实现可持续发展,从会计角度就要对自然资源资产进行确认。
Sustainable development is one of the major economic and social problems that international communities will face generally, among which, the average constitution of the resources poses the core content of the research. Therefore, in order to strengthen the accounting and management of natural resources, focus on the development and utilization of resources, and promote human achievement of sustainable development, it is of great significance to confirm natural resources assets from an accounting point of view.
出处
《新疆财经》
2008年第3期66-68,共3页
Finance & Economics of Xinjiang
关键词
自然资源
自然资源资产
稀缺性
nature resources
nature resources assets
scarcity